Motor Fuel and the Highway Trust Fund

April 2013 Monthly Motor Fuel Reported by States

Tax Rates on Motor Fuel Footnotes

For States marked with an asterisk on table MF-121T – Sheet 1, see the notes below:

Created On: 8/12/2013

TABLE MF-121T
Sheet 2 of 3
April 2013 Reporting Period

Alabama

The gasoline, gasohol, and diesel rates include a 2 cents per gallon inspection fee. Alabama-registered LPG vehicles pay an annual fee based on vehicle type in lieu of the volume tax.

Arizona

The fuel tax on diesel remains at 18 cents per gallon for light and exempt vehicles, but is set at 27 cents per gallon if used to propel a truck with more than two axles or with a declared gross weight over 26,000 pounds.

Arkansas

The gasoline, gasohol, and diesel rates include 0.4 cents per gallon Environmental Assurance Fee. Applicants for LPG user permits must pay a fee in lieu of the volume tax.

California

LPG users may pay an annual fee in lieu of the volume tax.

Colorado

Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax.

Connecticut

The tax is computed at 5% of the gross earnings from the first sale of a petroleum product in the State.

Delaware

In addition to the fixed tax rates shown, there is a Hazardous Substance Cleanup Act (HSCA) Tax. HSCA is a 0.9 percent tax on all taxable gross receipts from the sale of petroleum or petroleum products.

Florida

Tax rates are variable, adjusted annually. For gasoline and gasohol, in addition to the rates shown, there is a State-imposed State Comprehensive Enhanced Transportation System (SCETS) tax that varies by the county from 0-5.0 cents per gallon. All counties levy the SCETS tax on gasoline, but a few levy less than the maximum rate. LPG vehicles registered in the State pay an annual fee in lieu of the tax on alternative fuels and the SCETS tax.

Hawaii

Effective 01/01/02, alternative fuels pay an amount proportional to the diesel tax as follows: .29 for ethanol, .5 for bio-diesel, and .33 for LPG. An additional 1 cent is added to these amounts, and then rounded to the nearest 1 cent.

Idaho

LPG users may pay an annual fee based on vehicle weight in lieu of volume tax.

Illinois

Motor carriers pay an additional 6.3 cents per gallon on gasoline, 6.5 cents on diesel, and 5.9 cents on LPG.

Effective 07/01/02, motor fuel tax rates will be adjusted annually based on the amounts of ethanol blended gasoline being sold and distributed annually.

Kansas

LPG users may pay an annual fee based on mileage and gross vehicle weight in lieu of the volume tax.

Kentucky

Tax rates are variable, adjusted quarterly. A 2 percent surtax is imposed on gasoline and 4.7 percent on special fuels for any vehicle with 3 or more axles. The gasoline, gasohol, and diesel rates include 1.4 cents per gallon Petroleum Environmental Assurance Fee.

Maine

Rates are variable, adjusted every February based on past years Consumer Price Index. Rates are effective on the following July 1.

Minnesota

There is a credit to the wholesaler of 15 cents per gallon of alcohol used to make gasohol.

Mississippi

The gasoline, gasohol, and diesel rates include 0.4 cents per gallon dedicated to the Groundwater Protection Trust Fund.

Missouri

LPG vehicles 18,000 pounds or less gross vehicle weight registered in the State pay an annual fee in lieu of the volume tax.

Montana

LPG vehicles registed in the State pay an annual fee based on gross weight in lieu of the volume tax. Out-of-State vehicles purchase trip permits. There is an alcohol distiller credit of 30 cents per gallon of alcohol produced in the State with State agricultural products and used to make gasohol.

Nebraska

Rates are variable, adjusted quarterly. The gasoline and gasohol include 0.6 cents per gallon and diesel rate includes 0.2 cents per gallon Petroleum Release Remedial Action Fee. Effective 01/01/02, new Nebraska ethanol production facilities may receive an ethanol production credit equal to 18 cents per gallon of ethanol used to fuel motor vehicles.

In addition to the rates shown, there is a Petroleum Products Gross Receipts Tax. The tax is computed on a cents-per-gallon basis and is applicable to a wide variety of petroleum products.

New Mexico

The gasoline, gasohol, and diesel rates include the Petroleum Products Loading Fee of $150 per 8,000 gallons (1.875 cents per gallon). Owners of LPG-powered vehicles up to 54,000 pounds gross vehicle weight may pay an annual fee in lieu of the volume tax.

New York

Rates are variable, adjusted annually. Rates include the Petroleum Business Tax of 17 cents per gallon. The gasoline rate includes a 0.5 mill (0.05 cents) per gallon Petroleum Testing Fee.

North Carolina

Rates are variable, adjusted semiannually.

North Dakota

A special excise tax of 2% is imposed on all sales of special fuel (diesel or LPG) that are exempted from the volume tax if the fuel is sold for use in the State. There is a producer credit of 40 cents per gallon of agriculturally derived alcohol produced in the State and used to make gasohol.

Ohio

Commercial vehicles formerly subject to the highway use tax pay an additional 3 cents per gallon. Dealers are refunded 10 cents per gallon of each qualified fuel (ethanol or methanol) blended with unleaded gasoline.

Oklahoma

Rates shown include 1 cent per gallon tax dedicated to the Petroleum Underground Tank Release Environmental Cleanup Indemnity Fund. When the Fund reaches specified balance, future tax revenues will be deposited in a highway fund. The gasoline, gasohol, and LPG rates include 0.08 cents for fuel inspection. LPG users may pay an annual fee in lieu of the volume tax.

Oregon

The diesel and LPG rates shown are paid by users for vehicles not under the jurisdiction of Public Utility Commissioner. Vehicles under the jurisdiction of the Public Utilities Commissioner and paying motor-carrier fees are exempt from payment of the motor-fuel tax.

Pennsylvania

The rates include the Oil Franchise Tax for Maintenance and Construction, a variable rate tax adjusted annually. LPG rate is based on the gasolie gallon equivalent.

As of 7/1/2009, South Dakota taxes gasoline at 22 cents and ethyl alcohol at 8 cents.

Texas

Owners of LPG vehicles registered in the State must pay an annual fee in lieu of the volume tax.

Utah

LPG is tax exempt if user purchases annual exemption certificate.

Vermont

Diesel vehicles 10,000 pounds and over pay 26 cents per gallon. LPG vehicles are subject to a registration fee 1.75 times the usual fee. The gasoline, gasohol, and diesel rates include 1 cents per gallon for the Petroleum Cleanup Fund.

Virginia

Vehicles weighing 26,000 pounds or more having 3 or more axles pay an additional 3.5 cents per gallon.

Washington

Owners of LPG vehicles pay an annual fee.

West Virginia

Rates are variable, adjusted annually.

Wisconsin

Rates are variable, adjusted annually.

Wyoming

LPG is subject to sales tax. The gasoline, gasohol, and diesel rates include 1 cent for the Underground Storage Tank Corrective Action Account.

1/ This table shows motor-fuel tax rates in effect as of January 1, and any
subsequent changes that have occurred through the date shown in the title. Only
taxes that are levied as a dollar amount per volume of motor fuel are included
on sheet 1. Taxes that apply to all pteroleum products without distinguishing
motor fuel are omitted. Local option taxes are included only when they have
been adapted uniformly Statewide.